HMRC have published further updates to the Job Retention Scheme guidance:
| Page title | Changes |
| All Pages | For periods from 1 November 2020 to 30 April 2021, your employer can claim for you if you were employed on or before 30 October 2020, as long as they have made a PAYE Real Time Information (RTI) submission to HMRC between 20 March 2020 and 30 October 2020. |
| Check if your employer can use the Coronavirus Job Retention Scheme (Employee Page) | To confirm that employees can use their PTA to see if they have been included in a claim for December 2020 or January 2021 |
| Check if you can claim for your employee’s wages through the Coronavirus Job Retention Scheme | Training information updated to include information on R&D claims. To confirm that employees can use their PTA to see if they have been included in a claim for December 2020 or January 2021 |
| Check which employees you can put on furlough to use the Coronavirus Job Retention Scheme | Training information updated to include information on R&D claims Updated to include a new heading “If your employee has caring responsibilities” |
| Steps to take before calculating your claim using the Coronavirus Job Retention Scheme | The earliest you can make a claim for May is 19 April |
| Claim for wages through the Coronavirus Job Retention Scheme | The earliest you can make a claim for May is 19 April |
| Pay Coronavirus Job Retention Scheme grants back | To make clear that CJRS can be paid back if you have claimed too much or wish to make a voluntary repayment and you are not adjusting your next claim. |
| Employers who have claimed through the Coronavirus Job Retention Scheme | To host the list of employer’s details for claims made in December 2020 and January 2021 |
| Ask HMRC not to publish your Coronavirus Job Retention Scheme claim details | To make clear that narrative and evidence is required when asking HMRC not to publish employer claim details |
PAYadvice.UK 26/3/2021
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